The following taxpayers provided gig services for income in 2022. Which of them must receive Form 1099-NEC reporting the payment?
- Rosa did electrical work on her neighbor's personal residence. Her neighbor paid her $1,225 for supplies and labor for the job.
- Seve sold gaming books on an online platform. The platform processed all transactions and sent the proceeds to Seve's account. His total sales for the year were $3,841.
- Anoop built a website landing page on contract. He connected with the company over a website, but the company paid him directly. His total invoice was $500.
- Ruth consulted for a local auto dealer. She helped them with social media marketing, among other things. In exchange, they gave her a used car valued at $3,250